2025-06-18T07:25:10-05:00 2024-12-31 231518888 MAILLIE LLP 500 NORTH LEWIS RD LIMERICK PA 19468 990 2024-01-01 231244009 YMCA OF READING & BERKS COUNTY YMCA 6103784700 631 WASHINGTON STREET READING PA 19601 PHILLIP BORUP PRESIDENT/CEO 6103784700 2025-06-14 1 0 GREGORY J SHANK CPA CVA P01263698 6109351420 2024 2025-03-06 01:10:19Z PHILLIP BORUP 631 WASHINGTON STREET READING PA 19601 10389331 0 X WWW.YMCA-BERKSCOUNTY.ORG X 1858 PA TO PUT JUDEO-CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD A HEALTHY SPIRIT, MIND AND BODY FOR ALL. 16 15 422 508 0 0 4441062 5477267 4167081 4640516 52976 101796 45435 -20074 8706554 10199505 4778 5250 0 0 5943417 5995730 0 0 61715 3551099 4286788 9499294 10287768 -792740 -88263 10273050 10704827 4485481 4961763 5787569 5743064 X THE YMCA OF READING AND BERKS COUNTY'S MISSION IS TO PUT JUDEO-CHRISTIAN PRINCIPLES INTO PRACTICE THROUGH PROGRAMS THAT BUILD HEALTHY SPIRIT, MIND AND BODY FOR ALL. THE YMCA OF READING AND BERKS COUNTY IS A CAUSE-DRIVEN ORGANIZATION THAT IS FOR YOUTH DEVELOPMENT, HEALTHY LIVING AND SOCIAL RESPONSIBILITY. THAT'S BECAUSE A STRONG COMMUNITY CAN ONLY BE ACHIEVED WHEN WE INVEST IN OUR KIDS, OUR HEALTH AND OUR NEIGHBORS. 0 0 3439908 1635011 CHILD CARE - THE YMCA OF READING AND BERKS COUNTY IS ONE OF THE LARGEST PROVIDERS OF CHILDCARE IN BERKS COUNTY. THE YMCA PROVIDES HIGH QUALITY CHILDCARE BY COMPREHENSIVE, AGE APPROPRIATE ACTIVITIES FOR INFANTS THROUGH SCHOOL AGE CHILDREN AT TWO FULL DAY CENTERS AND TEN BEFORE AND AFTER SCHOOL LOCATIONS. WE PROVIDE FULL AND PART TIME OPTIONS AT ALL LOCATIONS, AS WELL AS SECOND SHIFT CARE AT OUR READING LOCATION, TO SERVE A WIDE RANGE OF FAMILY SCHEDULING NEEDS. WOVEN INTO THE FABRIC OF THE YMCA MISSION IS A COMMITMENT TO STRENGTHEN FAMILIES. YMCA CHILDCARE PROGRAMS RELIEVE THE BURDEN OF BALANCING WORK AND FAMILY AND MAKE IT POSSIBLE FOR PARENTS OF CHILDREN IN OUR CARE TO REMAIN GAINFULLY EMPLOYED, KNOWING THAT THEIR CHILDREN ARE THRIVING IN A SAFE, DEVELOPMENTALLY SOUND ENVIRONMENT. THE YMCA COLLABORATES WITH OTHER SOCIAL SERVICE AGENCIES TO PROVIDE SUBSIDY FOR CHILDCARE FEES AND SUPPORTIVE SERVICES FOR PARENTS AND CHILDREN. ALL YMCA CHILDCARE CENTERS ARE LICENSED BY THE DEPARTMENT OF HUMAN SERVICES AND ARE KEYSTONE STARS QUALITY-RATED. 1444643 518018 HUMAN SERVICES - OUR YMCA WORKS IN COLLABORATION WITH GOVERNMENTAL AND COMMUNITY AGENCIES TO PROVIDE TEN TRANSITIONAL HOUSING PROGRAMS FOR HOMELESS MEN, WOMEN AND WOMEN WITH CHILDREN. THESE PROGRAMS INCLUDE LIFE SKILLS, EDUCATION, JOB READINESS AND INTENSIVE CASE MANAGEMENT TO INDIVIDUALS WHO ARE LEAVING DRUG AND ALCOHOL REHABILITATION CENTERS AND/OR INCARCERATION. IN ADDITION, THE SAME SERVICES ARE PROVIDED TO HOMELESS VETERANS, INDIVIDUALS WHO HAVE BEEN DUALLY DIAGNOSED WITH DRUG ADDICTIONS AND MENTAL HEALTH ISSUES AND SINGLE MOMS AND THEIR CHILDREN. THESE PROGRAMS CREATE A SENSE OF COMMUNITY AND BELONGING FOR OUR CLIENTS AND WERE DEVELOPED TO PROVIDE CLIENTS WITH THE SUPPORTIVE SERVICES THEY NEED TO BECOME SELF SUFFICIENT. 1892412 5250 1657047 HEALTH AND WELLNESS/MEMBERSHIP - HELPING PEOPLE OF ALL AGES AND ABILITIES (REGARDLESS OF ABILITY TO PAY) TO DEVELOP HEALTH IN SPIRIT, MIND AND BODY IS AT THE CORE OF THE YMCA MOVEMENT. OUR PROGRAMS ARE DESIGNED TO HELP PEOPLE CREATE REALISTIC GOALS FOR SELF IMPROVEMENT AND EMPHASIZE DISEASE PREVENTION THROUGH REGULAR EXERCISE, PROPER NUTRITION, STRESS REDUCTION, AND HEALTH EDUCATION. SPORTS PROGRAMS FOR YOUTH, FAMILIES AND ADULTS PROMOTE TEAMWORK, INTERACTION, AND DEVELOPMENT OF SOCIAL AND PHYSICAL SKILLS. OUR AQUATIC EXCERCISE PROGRAM KEEPS SENIORS ACTIVE AND FLEXIBLE; OUR AQUATIC PROGRAM HELPS TO DEVELOP PHYSICAL SKILLS FOR CHILDREN OF ALL AGES; OUR FAMILY SWIM AND PARENT-CHILD PROGRAMS GIVE ADULTS AND CHILDREN SHARED TIME IN THE POOL TO INTERACT WITH EACH OTHER AND PROMOTE INTERGENERATIONAL RELATIONSHIPS. IN LIGHT OF THE NATIONAL OBESITY CRISIS, OUR YMCA PARTICIPATES IN THE MICHELLE OBAMA'S LET'S MOVE INITIATIVE AND PARTICIPATES IN A VARIETY OF EVENTS AND COMMUNITY ACTIVITIES DESIGNED TO HELP THE "AT RISK POPULATION" DEVELOP HABITS AND RELATIONSHIPS THAT LEAD TO MORE ACTIVE LIFESTYLES. YMCA MEMBERSHIP IS INCLUSIVE AND AVAILABLE REGARDLESS OF ABILITY TO PAY. THERE ARE NO CONTRACTS. YMCA MEMBERSHIP AND PROGRAMS ARE AVAILABLE TO ALL. 563144 314809 AQUATICS - IN ADDITION TO TRADITIONAL YMCA SWIM LESSONS, THE YMCA PROVIDES COMMUNITY LIFEGUARD CERTIFICATION CLASSES, MANAGES THE WOMELSDORF BOROUGH POOL, PROVIDES FREE SWIM LESSONS TO ALL CHILDREN ENROLLED IN CHILDCARE PROGRAMS AND OFFERS AGE GROUP SWIM TEAM PROGRAMS. OUR YMCA ALSO PROVIDES COMMUNITY FIRST AID AND CPR CERTIFICATION CLASSES. 446658 515631 YOUTH - YMCA YOUTH AND TEEN PROGRAMS GIVE KIDS ROLE MODELS TO HELP THEM DEVELOP SELF-ESTEEM AND STRONG VALUES, INCLUDING COOPERATION, RESPECT, GOOD CITIZENSHIP, FAIR PLAY, AND A STRONG WORK ETHIC. OUR TEEN PROGRAM IS A SAFE PLACE FOR TEENS TO COME AFTER SCHOOL TO PARTICIPATE IN RECREATIONAL ACTIVITIES, RECEIVE HOMEWORK ASSISTANCE, DEVELOP LEADERSHIP SKILLS AND PROVIDE SERVICE TO THE COMMUNITY. THE 7TH GRADE INITIATIVE PROGRAM PROVIDES A FREE MEMBERSHIP TO ALL 7TH GRADERS IN THE READING SCHOOL DISTRICT. DAILY ACTIVITIES INCLUDE, SWIM LESSONS AND PAD REC TIME, HIP HOP AEROBICS, HOMEWORK HELP, VOLUNTEER OPPORTUNITIES, ETC. YOUTH SPORTS PROGRAMS PROVIDE SKILL DEVELOPMENT TO MORE THAN 1,500 CHILDREN THROUGHOUT BERKS COUNTY EACH SEASON. YMCA DAY CAMP PROGRAMS ARE PROVIDED TO OVER 1000 CHILDREN IN NINE CAMP AND FIVE PLAYGROUND LOCATIONS WITHIN THE ASSOCIATION. 271880 9196 FOOD SERVICE - THE YMCA PROVIDES MEALS TO ALL CHILDREN ENROLLED IN CHILDCARE AND PARTICIPATES IN THE FEDERAL FOOD PROGRAM; MORE THAN 140,000 MEALS ARE SERVED ANNUALLY THROUGH THIS PROGRAM. 1300 INTERNATIONAL - OUR YMCA IS EXTREMELY ACTIVE IN WORLD SERVICE THROUGH THE YMCA OF THE USA AND CURRENTLY HAS PARTNERSHIPS IN IVANOVO, RUSSIA AND HANNOVER, GERMANY. THESE PARTNERSHIPS PROVIDE EXCHANGE PROGRAMS FOR INTERNATIONAL INTERNS, SUPPORT A STAFF MEMBER IN RUSSIA AND PROVIDE SUPPORT FOR GENERAL PROGRAM OPERATIONS. 1282982 839636 8059945 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 21 0 1 422 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 16 15 1 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 PA X X YMCA OF READING AND BERKS COUNTY 6103784700 631 WASHINGTON STREET READING PA 19601 TROY RIDER CHAIRMAN 1.00 X X 0 0 0 JAMES MICHALAK VICE CHAIRMAN 1.00 X X 0 0 0 ROBERT IPPOLITO TREASURER 1.00 X X 0 0 0 ELLEN NONNEMACHER READING BRANCH CHAIRMAN 1.00 X X 0 0 0 DAVID ARGENTATI BOARD MEMBER 1.00 X 0 0 0 JOHN ADAMS BOARD MEMBER 1.00 X 0 0 0 JEFFREY D BUKOWSKI ESQ BOARD MEMBER 1.00 X 0 0 0 ERIC BURKEY BOARD MEMBER 1.00 X 0 0 0 ROBIN COSTENBADER-JACOBSON BOARD MEMBER 1.00 X 0 0 0 MICHAEL DOUTRICH BOARD MEMBER 1.00 X 0 0 0 ZACH FOCHT BOARD MEMBER 1.00 X 0 0 0 CHAD SCHLANGER BOARD MEMBER 1.00 X 0 0 0 MARK SONDAG BOARD MEMBER 1.00 X 0 0 0 PAUL TROISI ESQ BOARD MEMBER 1.00 X 0 0 0 MICHAEL TRYMBISKI BOARD MEMBER 1.00 X 0 0 0 WARREN WEIK BOARD MEMBER 1.00 X 0 0 0 PHILLIP BORUP PRESIDENT & CEO 50.00 X 202631 0 27224 KENNETH C BORKEY JR COO 50.00 X 119560 0 16433 BRANDY STERNER CFO 50.00 X 96344 0 14648 418535 0 58305 2 0 1 0 LEFFLER ENERGY 21 UNIONVILLE RD DOUGLASSVILLE PA 19518 HEATING AND AIR CONTRACTOR 208580 BERKS COUNTY INTERMEDIATE UNIT 1111 COMMONS BLVD READING PA 19612 PROFESSIONAL SERVICES 172483 SOLVE IT SOLUTIONS LLC 501 N PARK RD WYOMISSING PA 19610 IT SERVICE 117666 3 526056 160755 4616219 174237 5477267 FITNESS PROGRAM 713940 1657047 1657047 CHILDCARE 624410 1635011 1635011 OCCUPANCY 531110 518018 518018 YOUTH PROGRAM 713940 515631 515631 AQUATICS PROGRAM 713940 314809 314809 4640516 36886 36886 34 0 34 34 34 162982 42675 140747 0 22235 42675 64910 64910 6898 160755 49079 -42181 -42181 9196 0 9196 9196 VENDING COMMISSIONS 900099 9124 9124 MISC INCOME 900099 3753 3753 12877 10199505 4649712 0 72526 5250 5250 476840 43545 428047 5248 4709834 4249699 409635 50500 183299 137845 45107 347 271652 239774 30975 903 354105 306873 43369 3863 41173 9350 31823 56597 6700 49897 2310 2310 98487 13295 85192 160910 28299 132286 325 733016 407194 325293 529 261413 99509 161904 1496353 1293222 203131 219656 187691 31965 69857 57080 12777 191270 95917 95353 128107 127313 794 490605 456517 34088 FOOD SERVICE 202731 202731 EQUIPMENT RENTAL AND MA 117519 89196 28323 MISCELLANEOUS 16784 2945 13839 10287768 8059945 2166108 61715 780903 653488 89561 105761 213 3474 250458 275414 28647 45792 16826650 8252408 8102339 8574242 126056 0 894873 1046656 10273050 10704827 428556 682846 97659 16046 3959266 4161333 0 101538 4485481 4961763 X 4808753 4795453 978816 947611 5787569 5743064 10273050 10704827 -88263 43758 0 X X 0 1 X 1 0 X 5120051 5092435 5176122 4441062 5477267 25306937 5120051 5092435 5176122 4441062 5477267 25306937 25306937 40686 33960 45726 53740 36886 210998 14166 32514 19643 21685 12877 100885 25618820 17829666 0.98780 0.98790 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2020 AMOUNT: $ 14,166. 2021 AMOUNT: $ 32,514. 2022 AMOUNT: $ 19,643. 2023 AMOUNT: $ 21,685. 2024 AMOUNT: $ 12,877. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 782172 80570 25060 837682 728529 79011 25368 782172 923865 -168276 27060 728529 847121 92387 15643 923865 789321 98217 40417 847121 1.00000 1 0 707206 707206 14181221 7586656 6594565 1938223 665752 1272471 8574242 LOAN FEES 54594 BENEFICIAL INTEREST IN PERPETUAL TR 837682 BENEFICIAL INTEREST IN CHARITABLE R 56051 RIGHT OF USE ASSET 98329 1046656 CAPITAL LEASE PAYABLE 101538 101538 X 10283655 43758 40392 84150 10199505 0 10199505 10328160 40392 40392 10287768 0 10287768 PART V, LINE 4: ENDOWMENT FUNDS WILL BE USED AS A BASE TO GENERATE INCOME TO SUPPORT ONGOING PROGRAMS AND OPERATIONS. PART X, LINE 2: THE ASSOCIATION TAKES THE POSITION THAT IT HAS NO NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES AND BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING COSTS PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING COSTS BREAKFAST OF CHAMPIONS 110575 110575 1460 25040 MARSH MADNESS 50180 50180 3921 160755 160755 1460 28961 30421 -30421 1 MEMBERSHIP SCHOLARSHIPS 66 5250 FMV SEE PART IV SUPPLEMENTAL INFORMATION PART I, LINE 2: THE YMCA OF READING AND BERKS COUNTY AWARDS FINANCIAL ASSISTANCE THROUGH MEMBERSHIP AND PROGRAM SPONSORSHIPS TO INDIVIDUALS AND FAMILIES WHO CAN DOCUMENT THEIR NEED. ELIGIBILITY IS DETERMINED BASED ON AN APPLICATION FORM AND DOCUMENTATION OF FINANCIAL NEED, INCLUDING A COPY OF LATEST INCOME TAX RETURN USED TO VERIFY INCOME AND VERIFICATION OF EMPLOYMENT. RECIPIENTS OF FINANCIAL ASSISTANCE ARE REQUIRED TO FULFILL THEIR PAYMENT OBLIGATIONS ON A TIMELY BASIS AND NOTIFY THE YMCA IMMEDIATELY IF THERE IS ANY CHANGE IN INCOME STATUS. THESE REQUIREMENTS ARE MONITORED BY THE YMCA FOR ALL INDIVIDUALS RECEIVING FINANCIAL ASSISTANCE, AND ELIGIBILITY IS REDETERMINED ANNUALLY. X 0 0 0 0 0 0 0 0 0 PHILLIP BORUP PRESIDENT & CEO 202631 0 0 0 0 0 17376 0 9848 0 229855 0 0 0 BURKEY CONSTRUCTION ERIC BURKEY, YMCA BOARD MEMBER 632055 PAYMENT FOR SERVICES 0 LOGAN BORKEY CHILD OF KENNETH BORKEY, JR., OFFICER 12042 W2 COMPENSATION 0 SHAWN BORUP SPOUSE OF PHILLIP BORUP 15705 W2 COMPENSATION 0 FORM 990, PART VI, SECTION A, LINE 2 ERIC BURKEY (BOARD MEMBER) - CEO OF BURKEY CONSTRUCTION SHARON BORKEY (EMPLOYEE) - CHILD OF KENNETH BORKEY, JR (OFFICER) SHAWN BORUP (EMPLOYEE) - SPOUSE OF PHILLIP BORUP (OFFICER) LOGAN BORKEY (EMPLOYEE) - CHILD OF KENNETH BORKEY, JR (OFFICER) FORM 990, PART VI, SECTION B, LINE 11B AFTER THE DRAFT OF THE ANNUAL 990 IS SUBMITTED TO THE ACCOUNTING DEPARTMENT, IT IS REVIEWED INTERNALLY BY THE CHIEF FINANCIAL OFFICER. PRIOR TO FILING THE 990 WITH THE IRS, THE ORGANIZATION PROVIDES A COMPLETE ELECTRONIC COPY OF THE FORM 990 TO THE CEO, THE FINANCE COMMITTEE MEMBERS, AND EACH VOTING MEMBER. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, THE BOARD OF DIRECTORS ARE REQUIRED TO REVIEW THE CONFLICT OF INTEREST POLICY, AND SIGN THE DISCLOSURE FORM THAT EVIDENCES THAT THE POLICY HAS BEEN READ, UNDERSTOOD, AND THAT THE INFORMATION PROVIDED ON THE DISCLOSURE FORM IS TRUE AND CORRECT. THE BOARD OF DIRECTORS RECOGNIZES THAT IT IS INEVITABLE THAT CONFLICTS OF INTEREST, OR THE APPEARANCE OF CONFLICTS OF INTEREST, WILL ARISE. HOWEVER, THE POLICY IS INTENDED TO PROVIDE A WORKABLE PROCESS FOR IDENTIFYING, MINIMIZING AND RESOLVING CONFLICTS OF INTEREST SO THAT BUSINESS TRANSACTIONS ARE TRANSACTED AT ARMS LENGTH. THE CONFLICT OF INTEREST POLICY/ DISCLOSURE ADDRESSES SUCH MATTERS AS THE REQUIREMENT FOR FULL DISCLOSURE; HOW AND WHEN A CONFLICT MAY ARISE; DEEMED CONFLICTS OF INTEREST; AND THE DUTY TO REFRAIN FROM VOTING WHERE A CONFLICT EXISTS. THE CEO IS RESPONSIBLE FOR MONITORING COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY, AND FOR NOTIFYING THE EXECUTIVE COMMITTEE WHEN ANY CONFLICTS ARISE. PERIODICALLY THE BOARD CHAIRPERSON REMINDS THE BOARD MEMBERS OF THEIR RESPONSIBILITY REGARDING THE DISCLOSURE OF ANY CONFLICTS AND THE DUTY TO REFRAIN FROM VOTING IF SUCH CONFLICT EXISTS. FORM 990, PART VI, SECTION B, LINE 15 THE RESPONSIBILITY OF AUTHORIZING COMPENSATION PACKAGES FOR EMPLOYEES OTHER THAN HIM/HERSELF RESTS WITH THE CEO OF THE ORGANIZATION. COMPENSATION PACKAGES FOR THOSE EMPLOYEES ARE DEVELOPED WITH THE GOAL OF STRENGTHENING STAFF EFFECTIVENESS IN DELIVERING MISSION-DRIVEN PROGRAMS BY PROVIDING A REWARDING COMPENSATION PACKAGE DETERMINED THROUGH A FAIR PROCESS. THE CEO COMPENSATION PACKAGE DETERMINATION PROCESS RESTS SQUARELY WITH THE EXECUTIVE COMMITTEE (EC) OF THE BOARD OF DIRECTORS. ANNUALLY, THESE INDIVIDUALS UTILIZE A VARIETY OF INPUTS AND TOOLS PRIOR TO DETERMINING THE CEO'S COMPENSATION PACKAGE. FIRST AND FOREMOST IS THE CEO'S ABILITY TO ACHIEVE THE GOALS SET OUT PREVIOUSLY BY THE BOARD OF DIRECTORS. OTHER FACTORS CONSIDERED IN DEVELOPING A COMPENSATION PACKAGE INCLUDE: LABOR MARKET TRENDS; COMPARATIVE SALARY AND BENEFITS AT OTHER YMCAS; AND LOCAL AREA COMPARABLE DATA, AMONG OTHER FACTORS. THE EC DISCUSSES AND EVALUATES THE CEO'S PERFORMANCE IN CONJUNCTION WITH ALL OTHER RELEVANT FACTORS. THE EC IS AWARE OF AND CONSIDERS THE IMPLICATIONS OF ANY EXCESS BENEFIT SANCTIONS THAT COULD POTENTIALLY BE IMPOSED BY THE IRS. ONCE A COMPENSATION PACKAGE IS DECIDED UPON, IT IS COMMUNICATED IN WRITING TO THE CEO BY THE CHAIRPERSON OF THE EC (WHO IS ALSO THE CHAIRPERSON OF THE BOARD OF DIRECTORS). THE COMPENSATION OF THE CEO IS CLEARLY REPORTED ON FORM 990, INCLUDING ANY RETIREMENT CONTRIBUTIONS MADE TO THE YMCA RETIREMENT FUND. THE YMCA OF READING AND BERKS COUNTY BELIEVES THAT ITS EMPLOYEES ARE ITS GREATEST ASSET. THE YMCA OF READING AND BERKS COUNTY ALSO UNDERSTANDS THAT THERE IS A RESPONSIBILITY TO DONORS, FUNDERS AND MEMBERS TO UTILIZE FINANCIAL RESOURCES TO SUPPORT THE MISSION AND ACHIEVE THE BEST OUTCOMES. FAIR COMPENSATION PACKAGES ACCOMPLISH BOTH OF THESE GOALS. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS, ORGANIZATION POLICIES AND PROCEDURES AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. PART XII, LINE 2C THE ORGANIZATION DID NOT CHANGE ITS POLICIES FROM PRIOR YEARS RELATED TO OVERSIGHT OF THE AUDIT OF FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT AUDITOR.